Custom Duty Meaning, Calculators, Rules, exemptions Articles Notification, Circulars, Recent Changes, Duty Drawback Rates, Custom Rates, Anti-Dumping Duty
Custom Duty : Anti-dumping duty protects local manufacturers from unfairly cheap imports that can damage domestic markets. The article explains ...
Custom Duty : The new customs notifications standardize the effective import duty on gold and silver bullion at 15% through revised BCD, SWS, an...
Custom Duty : The article argues that the sharp increase in gold import duty was triggered by pressure on India’s forex reserves, rising oil p...
Custom Duty : Emergency customs relaxations introduced during the maritime crisis expire on 30 April 2026, leaving exporters uncertain. The fram...
Custom Duty : Highlights how the EMI Scheme allows businesses to defer duty payments, easing working capital pressure while improving operationa...
Custom Duty : The reform removes value restrictions on courier exports, enabling higher-value shipments. It aims to boost e-commerce exports and...
Custom Duty : CBIC has allowed Eligible Manufacturer Importers to avail deferred payment of customs duty from 1 April 2026. The circular outline...
Custom Duty : The CBI has registered a bribery case against three Customs officials accused of taking illegal gratification to release seized go...
Custom Duty : The new rules enhance duty-free allowances and introduce digital declarations. The overhaul aims to speed up clearance and improve...
Custom Duty : New baggage rules and processing regulations are notified, replacing earlier frameworks and aligning customs procedures for passen...
Custom Duty : CESTAT Mumbai held that computer printouts and email records could not be relied upon for customs duty demands because statutory r...
Custom Duty : CESTAT Mumbai held that unlocking and activating mobile phones before export only amounted to product configuration and not “use...
Custom Duty : Tribunal held that Customs authorities could not reclassify imported industrial composite solvent as kerosene when all mandatory B...
Custom Duty : CESTAT Mumbai ruled that Education Cess and Secondary & Higher Education Cess paid through MEIS duty credit scrips for past import...
Custom Duty : CESTAT Delhi held that earlier GST cancellation history became irrelevant once the exporter possessed valid GST registration on th...
Custom Duty : The Ministry of Finance amended the earlier customs notification to continue anti-dumping duty for an extended period. The notific...
Custom Duty : The government imposed anti-dumping duty on Monoisopropylamine imports after finding that Chinese exports were dumped below normal...
Custom Duty : CBIC issued Notification No. 47/2026-Customs (N.T.) continuing existing tariff values for key imported commodities including palm ...
Custom Duty : The Central Government directed provisional assessment of imports of anodized aluminium frames for solar panels from a Chinese exp...
Custom Duty : CBIC has clarified that Entry Inward and Vessel Sail-out Clearance cannot be delayed due to pending physical boarding of customs o...
CESTAT Mumbai held that order rejecting refund of excess CVD [Countervailing duty] paid on import of mobile handsets not sustainable since amendment of bill of entry under section 149 of the Customs Act is allowed mode of modifying assessment.
CESTAT Delhi held that rejection of declared value and re-determination of the same merely on presumptions and assumptions without independent evidence is not sustainable in law and hence liable to be set aside. Accordingly, appeal allowed.
CESTAT Ahmedabad held that DGFT notification no. 26/2015-20 dated 21.08.2018 restricts export of Garnet irrespective of its origin. Customs tariff doesn’t distinguish between ‘Garnet found on beach’ and ‘Garnet found in inland places’. Accordingly, confiscation of export goods uphold and penalty imposed.
The circular extends SCMTR transitional provisions until 31 March 2026. The key takeaway is continued facilitation while mandating correct electronic declarations by all stakeholders.
The Government has imposed provisional anti-dumping duty on metallurgical coke imports after finding dumping and material injury to domestic producers, with duties varying by country of origin.
A fresh notification substitutes tariff value tables for key imports including palm oil and precious metals. The move standardises valuation benchmarks effective January 2026.
CESTAT Allahabad held that the case of imposition of penalty under section 114A of the Customs Act would be covered under regulation 3 (2) (c) and hence appellant is not eligible for grant of License for Private Warehouse under section 58 of the Customs Act.
The notification amends the Sea Cargo Manifest and Transshipment Regulations by extending a key compliance date to 31 March 2026. Stakeholders gain additional time without changes to substantive requirements.
Karnataka High Court held that the power of revocation of detention orders is specifically vested with the Central Government and not with the detaining authority under Section 11 of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 [COFEPOSA Act].
Customs officers at international airports must now use BWCs during passenger interactions. The move strengthens transparency and accountability in baggage clearance.
